https://www.taxtmi.com/caselaws?id=447120 The ITAT Delhi quashed assessment orders issued under section 153C due to invalid approval under section 153D. The tribunal found that the JCIT's approval was granted without proper application of mind to relevant assessment records, rendering it unenforceable. The assessee's names were included in the approval list, but the formal approval lacked substantive consideration. Following the Delhi HC precedent in Anuj Bansal case, the tribunal invalidated reassessment orders for assessment years 2011-12, 2012-13, 2013-14, and 2015-16, allowing the cross objection. en-us Fri, 13 Oct 2023 00:00:00 +0530 Mon, 18 Dec 2023 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447120 The ITAT Delhi quashed assessment orders issued under section 153C due to invalid approval under section 153D. The tribunal found that the JCIT's approval was granted without proper application of mind to relevant assessment records, rendering it unenforceable. The assessee's names were included in the approval list, but the formal approval lacked substantive consideration. Following the Delhi HC precedent in Anuj Bansal case, the tribunal invalidated reassessment orders for assessment years 2011-12, 2012-13, 2013-14, and 2015-16, allowing the cross objection. Case-Laws Income Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447120